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Introduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for … access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial and … unauthorized, inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceXV.4 Overview – XV. End of Year
… any vouchers charging appropriations that are scheduled to lapse at the end of March, entered online and not approved by … of this Guide. Expense reports approved by OSC will pay in the next pay cycle. Guide to Financial Operations REV. 01/27/2021 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewCity of Troy – Budget Review (B5-13-20)
… reasonable, needs improvement to make it a better tool for prudently managing the City’s resources. The sewer …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and four years of age. MIM is reimbursed for these services … personal service costs, consisting of $20,003 in salaries and $1,994 in fringe benefits for compensation to an …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) … CDG is reimbursed for these services through rates set by SED, which are based on financial information, including … To determine whether the costs submitted by Childrens Development Group PLLC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Government-Wide Financial Data – 2021 Financial Condition Report
… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Comprehensive …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… made improper payments for drugs dispensed after their drug termination date. The audit covers the period July 1, … programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration … date of the final batch produced or the date the drug was recalled for health and safety reasons). Pursuant to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsPawling Central School District – Selected Financial Activities (2012M-185)
… projections, project budget, timeline and other criteria at the onset of the project. Require District officials to … transaction. Maintain control of the facsimile signature at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185City of Amsterdam – Budget Review (B24-5-5)
… independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … City to submit to the State Comptroller, starting with the fiscal year during which it was authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Government-Wide Financial Data – 2022 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataXIII.8 Overview – XIII. Employee Expense Reimbursement
… entitled to claims for damages which are authorized under State Finance Law Article II, Section 8 paragraphs 12 through … are available on the GOER website at: https://goer.ny.gov/state-union-contracts . Miscellaneous Claims An employee may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… The District has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. … in August 2012 and is providing the Board with monthly account balances of the District’s cash deposits and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialEndwell Fire District – Controls Over Financial Operations (2013M-277)
… approximately $896,700, which are funded primarily with real property taxes. Key Findings The Board did not ensure … not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… review was to determine whether the significant revenue and expenditure projections in the County’s preliminary … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… medical condition. A prosthetic device replaces a missing body part, while an orthotic device supports a weak or deformed body part. Medical supplies are disposable items for medical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-and